https://www.taxtmi.com/caselaws?id=384301 The Tribunal ruled in favor of the appellant in a case concerning a refund claim for Service Tax paid for services used in SEZ operations. The claim was initially rejected as time-barred under Notification No. 12/2013-ST but was deemed within the time limit by the Tribunal. Additionally, the denial of the refund based on the claim not being made in proportion to authorized SEZ operations was overturned, as the appellant did not have a DTA unit. The Tribunal also found that the denial of the refund on the basis of misinterpreting the conditions of the Notification was unsustainable in law. en-us Thu, 08 Aug 2019 00:00:00 +0530 Sat, 10 Aug 2019 06:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384301 The Tribunal ruled in favor of the appellant in a case concerning a refund claim for Service Tax paid for services used in SEZ operations. The claim was initially rejected as time-barred under Notification No. 12/2013-ST but was deemed within the time limit by the Tribunal. Additionally, the denial of the refund based on the claim not being made in proportion to authorized SEZ operations was overturned, as the appellant did not have a DTA unit. The Tribunal also found that the denial of the refund on the basis of misinterpreting the conditions of the Notification was unsustainable in law. Case-Laws Service Tax Thu, 08 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384301